taxation of costs

The method by which the amount of costs payable by one party to another, or payable by a client to his solicitor, is determined by an officer of the court. In the *Supreme Court in London taxations are conducted by *taxing masters; outside London by *district registrars. The process consists of scrutinizing the *bill of costs and applying to it the basis of taxation (see *costs) ordered by the court. A dissatisfied party may apply for a review of the taxation by a judge who is assisted by assessors (a taxing master and a practising solicitor). In the county court taxations are conducted by the *registrar with appeal to the judge.